⌚ HSN Chapter 91: Clocks, Watches & Parts - GST Rates 2026
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🚀 Search Complete HSN Database⌚ Chapter 91: UNIFORM 18% GST - All Watches & Clocks
Complete Clocks & Watches Coverage: HSN Chapter 91 covers ALL types of watches (wristwatches, pocket watches, stopwatches, smartwatches), clocks (wall clocks, table clocks, alarm clocks), watch movements, clock movements, watch cases, and ALL parts thereof.
📊 GST Rate Structure (Updated February 2026 - LATEST Rates):
- ⌚ Wristwatches (All Types): 18% GST UNCHANGED
- 💎 Luxury Watches: 18% GST NO PREMIUM RATE
- 📱 Smartwatches: 18% GST UNCHANGED
- 🕐 Clocks (All Types): 18% GST UNCHANGED
- ⚙️ Watch Movements & Parts: 18% GST UNCHANGED
- 📦 Watch Cases & Straps: 18% GST UNCHANGED
🎯 Key Policy Points:
- ✅ Uniform 18% GST: ALL watches attract same rate - no price-based differentiation (as of Feb 2026)
- 💎 Luxury Watch Proposal: GoM proposed 28% for watches >Rs 25,000 (Oct 2024) - NOT YET IMPLEMENTED
- 📱 Smartwatches: Classified under HSN 8517 (mobile phones category) but same 18% GST
- ⌚ No Cess: Unlike luxury cars (40%), watches have no additional cess
- 🌍 Import Duty: Additional customs duty on imported luxury watches (separate from GST)
📋 Understanding HSN Chapter 91 - Clocks, Watches & Parts
What Products Are Covered in Chapter 91?
Chapter 91 covers clocks and watches of all types, including wristwatches, pocket watches, smartwatches, wall clocks, table clocks, alarm clocks, stopwatches, time recorders, watch movements, clock movements, watch cases, watch straps, and all parts and accessories thereof.
Key Product Categories in Chapter 91:
- ⌚ Wristwatches: Mechanical, automatic, quartz, digital, analog, smartwatches (18% GST)
- 🕐 Clocks: Wall clocks, table clocks, alarm clocks, grandfather clocks (18% GST)
- ⏱️ Special Watches: Stopwatches, chronographs, diving watches, aviation watches (18% GST)
- 📱 Smartwatches & Fitness Bands: Apple Watch, Samsung Galaxy Watch, Fitbit (18% GST)
- ⚙️ Watch Movements: Mechanical movements, quartz movements, electronic movements (18% GST)
- 📦 Watch Cases & Straps: Metal cases, leather straps, rubber straps (18% GST)
- 🔧 Parts & Accessories: Watch dials, hands, crowns, bezels, batteries (18% GST)
⌚ WRISTWATCHES - HSN 9101, 9102 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9101 11 00 | Wristwatches, electrically operated, with mechanical display only (battery-powered) | 18% | Battery-powered watches with mechanical hands (Timex, Casio basic models) |
| 9101 19 00 | Wristwatches, electrically operated, other (electronic display) | 18% | Digital watches, LED/LCD display watches (Casio digital, Timex digital) |
| 9101 21 00 | Wristwatches, automatic winding | 18% | Automatic mechanical watches (Seiko 5, Orient, luxury automatics like Rolex, Omega) |
| 9101 29 00 | Wristwatches, other (manual winding mechanical) | 18% | Manual wind mechanical watches (HMT, vintage mechanical watches) |
| 9101 91 00 | Other wristwatches, electrically operated | 18% | Hybrid watches, solar-powered watches (Citizen Eco-Drive, Seiko Solar) |
| 9101 99 00 | Other wristwatches | 18% | Other types not elsewhere classified |
| 9102 11 00 | Wristwatches, electrically operated, with opto-electronic display only | 18% | Smartwatches, fitness trackers (Apple Watch, Samsung Galaxy Watch, Fitbit, Amazfit) |
| 9102 12 00 | Wristwatches, electrically operated, with mechanical display only | 18% | Quartz analog watches with hands (Titan, Fastrack, Fossil, Michael Kors) |
| 9102 19 00 | Wristwatches, electrically operated, other | 18% | Ana-digi watches (analog + digital display), radio-controlled watches |
| 9102 21 00 | Wristwatches, automatic winding (with case of precious metal or metal clad) | 18% | Gold/platinum automatic watches (Rolex Daytona, Patek Philippe, Audemars Piguet) |
| 9102 29 00 | Wristwatches, other mechanical (precious metal case) | 18% | Gold/platinum manual wind watches (luxury vintage pieces) |
| 9102 91 00 | Other wristwatches, electrically operated | 18% | Other battery-powered watches not elsewhere specified |
| 9102 99 00 | Other wristwatches | 18% | Pocket watches, fob watches, nurse watches |
⌚ All Wristwatches - Uniform 18% GST (No Price Discrimination)
ALL wristwatches attract 18% GST regardless of price, brand, or luxury status - from Rs 500 Casio to Rs 50 lakh Rolex!
Types of Wristwatches (All 18% GST):
- 💰 Budget Watches (Rs 500-5,000): Casio, Timex, Sonata, Fastrack, Maxima - 18% GST
- 💼 Mid-Range Watches (Rs 5,000-50,000): Titan, Fossil, Citizen, Seiko, Tissot - 18% GST
- 💎 Luxury Watches (Rs 50,000-5 lakh): Rado, Longines, TAG Heuer, Omega - 18% GST
- 👑 Ultra-Luxury Watches (Rs 5 lakh+): Rolex, Patek Philippe, Audemars Piguet, Vacheron Constantin - 18% GST
- 📱 Smartwatches (Rs 2,000-1 lakh): Apple Watch, Samsung Galaxy Watch, Garmin, Fitbit - 18% GST
Watch Price Examples with 18% GST:
- ⌚ Casio G-Shock (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total
- ⌚ Titan Automatic (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- ⌚ Seiko Presage (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- ⌚ TAG Heuer Carrera (Rs 3 lakh): Rs 3L + Rs 54,000 GST = Rs 3.54L total
- ⌚ Rolex Submariner (Rs 10 lakh): Rs 10L + Rs 1.8L GST = Rs 11.8L total
- ⌚ Patek Philippe Nautilus (Rs 50 lakh): Rs 50L + Rs 9L GST = Rs 59L total
- 📱 Apple Watch Ultra (Rs 90,000): Rs 90,000 + Rs 16,200 GST = Rs 1.06L total
Why Uniform 18% GST on All Watches?
- ⚖️ Simplicity: No need to classify "budget vs luxury" - all watches same rate (easier compliance)
- 🌍 Global Standards: Most countries treat watches as standard consumer goods (18-20% VAT)
- 💼 Business Goods: Watches considered business/personal accessories, not pure luxury like yachts
- 📊 Revenue Balance: 18% on all watches generates steady revenue without hurting sales
💎 Luxury Watch Controversy - 28% GST Proposal (NOT IMPLEMENTED as of Feb 2026)
⚠️ Important: 28% Luxury Watch GST - PROPOSED but NOT YET IMPLEMENTED
In October 2024, the GST Council's Group of Ministers (GoM) proposed increasing GST on luxury watches (priced above Rs 25,000) to 28% from current 18%. However, as of February 2026, this proposal has NOT been implemented!
GoM Proposal Details (October 2024):
- 📊 Proposed Rate: 28% GST on wristwatches priced above Rs 25,000 (MRP basis)
- 💰 Current Rate: 18% GST on ALL watches (remains unchanged as of Feb 2026)
- 🎯 Rationale: Higher tax on luxury consumption (watches >Rs 25K considered luxury)
- ⏳ Status: Proposal under consideration - NOT YET APPROVED by GST Council
- 📅 Expected Decision: May be discussed in future GST Council meetings
If 28% Rate Were Implemented (Hypothetical Impact):
| Watch Price (MRP) | Current 18% GST | Proposed 28% GST | Additional Cost |
|---|---|---|---|
| Rs 30,000 (Tissot) | Rs 35,400 total | Rs 38,400 total | +Rs 3,000 |
| Rs 1 lakh (TAG Heuer) | Rs 1.18L total | Rs 1.28L total | +Rs 10,000 |
| Rs 5 lakh (Omega) | Rs 5.9L total | Rs 6.4L total | +Rs 50,000 |
| Rs 10 lakh (Rolex) | Rs 11.8L total | Rs 12.8L total | +Rs 1 lakh |
Industry Reaction to 28% Proposal:
- ❌ Watch Retailers: "28% will hurt luxury watch market, push buyers to grey market/imports"
- ❌ Swiss Watch Brands: Concerned about 10% price increase impact on sales
- ⚖️ Government View: "Luxury goods should bear higher tax - progressive taxation"
- ⏳ Current Status: Under deliberation - NO DECISION yet (as of Feb 2026)
Why Proposal Hasn't Been Implemented (Possible Reasons):
- 📊 Classification Challenge: Difficult to define "luxury" threshold (Rs 25K arbitrary - some Seiko automatics >Rs 25K are mid-range)
- 💰 Revenue Concern: May reduce watch sales, offsetting higher tax rate (net revenue loss)
- 🌍 Grey Market Risk: Higher tax may push buyers to grey market/unauthorized dealers
- 🎯 Brand Impact: Swiss watch brands lobbying against rate increase
- 📋 Compliance Burden: Dual rates (18% and 28%) create classification disputes at retail level
📱 SMARTWATCHES & FITNESS BANDS - HSN 9102 11 / 8517 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9102 11 00 | Wristwatches with opto-electronic display (smartwatches) | 18% | Apple Watch, Samsung Galaxy Watch, Amazfit, Noise, boAt smartwatches |
| 8517 62 90 | Smart wearable devices (alternative classification) | 18% | Fitness bands, smart bands (Mi Band, Fitbit trackers) |
📱 Smartwatches - 18% GST (Same as Traditional Watches)
Smartwatches and fitness bands attract 18% GST, classified under either HSN 9102 11 (watches category) or HSN 8517 (mobile phones/wearables category) - SAME 18% GST!
Types of Smartwatches (All 18% GST):
- 🍎 Premium Smartwatches (Rs 30,000-90,000): Apple Watch Series, Apple Watch Ultra - 18% GST
- 📱 Mid-Range Smartwatches (Rs 10,000-30,000): Samsung Galaxy Watch, Garmin, Fitbit Sense - 18% GST
- 💰 Budget Smartwatches (Rs 2,000-10,000): Amazfit, Noise, boAt, Fire-Boltt, Realme Watch - 18% GST
- 🏃 Fitness Bands (Rs 1,500-5,000): Mi Band, Fitbit Inspire, Honor Band - 18% GST
Smartwatch Price Examples with 18% GST:
- 📱 Mi Band 7 (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- ⌚ boAt Xtend (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 📱 Amazfit GTR 4 (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- ⌚ Samsung Galaxy Watch 6 (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🍎 Apple Watch Series 9 (Rs 45,000): Rs 45,000 + Rs 8,100 GST = Rs 53,100 total
- 🍎 Apple Watch Ultra 2 (Rs 90,000): Rs 90,000 + Rs 16,200 GST = Rs 1.06L total
Indian Smartwatch Market Growth (18% GST Impact):
- 📈 Market Size: Rs 10,000+ crore (2025) - fastest growing wearables segment
- 📊 Unit Sales: 5 crore+ smartwatches/bands sold in India (2025)
- 🏭 Domestic Brands: boAt, Noise, Fire-Boltt dominate budget segment (60%+ market share)
- 🌍 Premium Segment: Apple Watch leads premium (Rs 30K+), Samsung strong in mid-range
- 💰 Average Price: Rs 3,500 (with 18% GST built-in)
🕐 CLOCKS - HSN 9103, 9104, 9105 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9103 10 00 | Clocks with watch movements (excluding vehicle/aircraft clocks) | 18% | Small table clocks, bedside clocks with watch-type movements |
| 9103 90 00 | Other clocks with watch movements | 18% | Travel clocks, alarm clocks (compact) |
| 9104 00 00 | Instrument panel clocks and similar clocks for vehicles, aircraft, spacecraft | 18% | Car dashboard clocks, aircraft cockpit clocks |
| 9105 11 00 | Alarm clocks, electrically operated | 18% | Digital alarm clocks, LED alarm clocks, clock radios |
| 9105 19 00 | Alarm clocks, other (non-electric) | 18% | Mechanical wind-up alarm clocks, battery analog alarm clocks |
| 9105 21 00 | Wall clocks, electrically operated | 18% | Electric wall clocks, battery-powered wall clocks (Ajanta, Orpat, Seiko wall clocks) |
| 9105 29 00 | Wall clocks, other (mechanical) | 18% | Pendulum clocks, mechanical wall clocks, grandfather clocks |
| 9105 91 00 | Other clocks, electrically operated | 18% | Table clocks, desk clocks, mantel clocks (electric) |
| 9105 99 00 | Other clocks | 18% | Mechanical table clocks, decorative clocks, cuckoo clocks |
🕐 All Clocks - Uniform 18% GST
ALL types of clocks attract 18% GST - wall clocks, table clocks, alarm clocks, grandfather clocks, cuckoo clocks - no price or type differentiation!
Types of Clocks (All 18% GST):
- 🕐 Wall Clocks (Rs 200-10,000): Ajanta, Orpat, Seiko, decorative wall clocks - 18% GST
- ⏰ Alarm Clocks (Rs 300-5,000): Digital alarm clocks, analog alarm clocks, clock radios - 18% GST
- 🏠 Table Clocks (Rs 500-20,000): Desk clocks, mantel clocks, decorative table clocks - 18% GST
- 🎪 Specialty Clocks (Rs 5,000-1 lakh): Grandfather clocks, pendulum clocks, cuckoo clocks - 18% GST
Clock Price Examples with 18% GST:
- 🕐 Ajanta Wall Clock (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- ⏰ Orpat Alarm Clock (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🏠 Seiko Table Clock (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- 🎪 Grandfather Clock (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
Indian Clock Market:
- 🏭 Major Brands: Ajanta (market leader), Orpat, Rhythm, Seiko
- 📊 Market Size: Rs 1,500+ crore (wall clocks dominate)
- 💰 Average Price: Rs 600-800 (wall clocks), Rs 3,000-5,000 (premium table clocks)
⏱️ SPECIAL TIME INSTRUMENTS - HSN 9106, 9107, 9108 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9106 10 00 | Time registers, time recorders | 18% | Employee attendance machines, biometric time recorders, punch clocks |
| 9106 90 10 | Parking meters | 18% | Parking payment meters, parking timers |
| 9106 90 90 | Other time recording apparatus | 18% | Industrial time switches, process timers |
| 9107 00 00 | Time switches with clock or watch movement | 18% | Programmable timers, digital time switches, timer switches |
| 9108 11 00 | Watch movements, complete and assembled, electrically operated, with mechanical display only | 18% | Quartz movements with analog display (for watchmakers, repair) |
| 9108 12 00 | Watch movements, complete and assembled, electrically operated, with opto-electronic display only | 18% | Digital watch movements, LED/LCD modules |
| 9108 19 00 | Watch movements, electrically operated, other | 18% | Hybrid movements, ana-digi movements |
| 9108 20 00 | Watch movements, automatic winding | 18% | Automatic mechanical movements (Swiss, Japanese movements for repair/assembly) |
| 9108 90 00 | Other watch movements | 18% | Manual wind mechanical movements |
⚙️ WATCH & CLOCK PARTS - HSN 9109, 9110, 9111, 9112, 9113, 9114 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9109 11 00 | Clock movements, electrically operated, complete and assembled, of alarm clocks | 18% | Alarm clock mechanisms, clock movement modules |
| 9109 19 00 | Other clock movements, electrically operated | 18% | Wall clock movements, quartz clock mechanisms |
| 9109 90 00 | Other clock movements (non-electric) | 18% | Mechanical clock movements, pendulum mechanisms |
| 9110 11 00 | Complete watch or clock movements, unassembled or partly assembled | 18% | Movement kits for assembly |
| 9110 12 00 | Incomplete watch or clock movements, assembled | 18% | Partial movements for repair/modification |
| 9110 19 00 | Rough watch or clock movements | 18% | Blank movements, movement blanks |
| 9110 90 00 | Other incomplete or unassembled movements | 18% | Movement components, movement parts |
| 9111 10 00 | Watch cases of precious metal or metal clad with precious metal | 18% | Gold watch cases, platinum cases (luxury watch cases) |
| 9111 20 00 | Watch cases of base metal, whether or not gold or silver plated | 18% | Stainless steel cases, brass cases, chrome-plated cases |
| 9111 80 00 | Other watch cases | 18% | Plastic cases, ceramic cases, titanium cases |
| 9111 90 00 | Parts of watch cases | 18% | Case backs, bezels, crowns, pushers |
| 9112 20 00 | Clock cases | 18% | Wall clock frames, clock housings, decorative clock cases |
| 9112 90 00 | Parts of clock cases | 18% | Clock glass, clock dials, clock hands |
| 9113 10 00 | Watch straps, bands and bracelets of precious metal or metal clad with precious metal | 18% | Gold watch straps, platinum watch bracelets |
| 9113 20 00 | Watch straps, bands and bracelets of base metal | 18% | Stainless steel straps, metal watch bands (Titan straps, Fossil bands) |
| 9113 90 10 | Watch straps of leather | 18% | Leather watch straps, genuine leather bands (Fossil, Timex leather straps) |
| 9113 90 20 | Watch straps of plastics or rubber | 18% | Rubber straps (G-Shock bands), silicone straps, resin bands |
| 9113 90 90 | Other watch straps | 18% | Fabric straps (NATO straps), nylon bands, canvas straps |
| 9114 10 00 | Springs, including hairsprings (watch/clock parts) | 18% | Hairsprings, mainsprings, balance springs |
| 9114 30 00 | Dials (watch/clock) | 18% | Watch dials, clock dials, replacement dials |
| 9114 40 00 | Plates and bridges (watch/clock movements) | 18% | Movement plates, movement bridges |
| 9114 90 10 | Jewels for watches and clocks | 18% | Synthetic rubies, sapphires (movement jewels) |
| 9114 90 20 | Watch glasses | 18% | Mineral crystal, sapphire crystal, acrylic watch glass |
| 9114 90 30 | Batteries for watches and clocks | 18% | Watch batteries (SR626SW, CR2032, etc.), clock batteries |
| 9114 90 90 | Other parts of watches and clocks | 18% | Watch hands, gears, rotors, other small components |
⚙️ All Watch & Clock Parts - Uniform 18% GST
ALL watch and clock parts, accessories, and components attract 18% GST - from cheap batteries to expensive Swiss movements!
Common Watch Parts (All 18% GST):
- 🔋 Watch Batteries (Rs 50-200): SR626SW, CR2032, button cells - 18% GST
- 📏 Watch Straps (Rs 200-10,000): Leather, metal, rubber, NATO straps - 18% GST
- ⚙️ Watch Movements (Rs 500-50,000): Quartz, automatic, manual movements - 18% GST
- 📦 Watch Cases (Rs 1,000-1 lakh): Steel, gold, titanium cases - 18% GST
- 💎 Watch Glass (Rs 500-5,000): Mineral, sapphire crystal - 18% GST
❓ Frequently Asked Questions (FAQs) - HSN Chapter 91
Q1: What is the GST rate on wristwatches in India in 2026?
Answer: ALL wristwatches attract 18% GST uniformly (HSN 9101, 9102) - regardless of price, brand, or luxury status - as of February 2026.
Complete Wristwatch GST Rates (ALL 18%):
| Watch Category | Price Range | GST Rate | Examples |
|---|---|---|---|
| Budget Watches | Rs 500 - Rs 5,000 | 18% | Casio, Timex, Sonata, Fastrack |
| Mid-Range Watches | Rs 5,000 - Rs 50,000 | 18% | Titan, Fossil, Citizen, Seiko |
| Luxury Watches | Rs 50,000 - Rs 5 lakh | 18% | Rado, Longines, TAG Heuer, Omega |
| Ultra-Luxury Watches | Rs 5 lakh+ | 18% | Rolex, Patek Philippe, Audemars Piguet |
| Smartwatches | Rs 2,000 - Rs 1 lakh | 18% | Apple Watch, Samsung, Amazfit, boAt |
Why Uniform 18% GST on All Watches?
- ⚖️ Simplicity: No need to classify watches by price - easier compliance for retailers
- 📊 Standard Consumer Good: Watches considered personal accessories, not extreme luxury like yachts
- 🌍 Global Practice: Most countries have 18-20% VAT on watches without differentiation
- 💼 Business Use: Many watches are business accessories (not pure luxury consumption)
Price Calculation Examples (18% GST):
- ⌚ Casio G-Shock (Rs 10,000 base): Rs 10,000 + Rs 1,800 GST = Rs 11,800 MRP
- ⌚ Titan Edge (Rs 20,000 base): Rs 20,000 + Rs 3,600 GST = Rs 23,600 MRP
- ⌚ Seiko Presage (Rs 50,000 base): Rs 50,000 + Rs 9,000 GST = Rs 59,000 MRP
- ⌚ TAG Heuer Carrera (Rs 2.5L base): Rs 2.5L + Rs 45,000 GST = Rs 2.95L MRP
- ⌚ Rolex Submariner (Rs 10L base): Rs 10L + Rs 1.8L GST = Rs 11.8L MRP
Important Note - 28% Proposal Status:
- ⚠️ In October 2024, GoM proposed 28% GST on watches >Rs 25,000
- ❌ This proposal has NOT been implemented as of February 2026
- ✅ Current rate remains 18% for ALL watches (no price-based differentiation)
- ⏳ Future changes possible but no confirmed timeline
Q2: Is there a higher GST rate on luxury watches like Rolex, Omega, or Patek Philippe?
Answer: NO - Luxury watches attract the SAME 18% GST as budget watches. There is NO higher GST rate for luxury watch brands in India as of February 2026.
Luxury Watch GST Examples (All 18%):
| Luxury Brand | Model Example | Base Price | GST (18%) | Total MRP |
|---|---|---|---|---|
| Omega | Seamaster Diver 300M | Rs 5 lakh | Rs 90,000 | Rs 5.9 lakh |
| TAG Heuer | Carrera Calibre 16 | Rs 3 lakh | Rs 54,000 | Rs 3.54 lakh |
| Rolex | Submariner Date | Rs 10 lakh | Rs 1.8 lakh | Rs 11.8 lakh |
| Rolex | Daytona (Steel) | Rs 15 lakh | Rs 2.7 lakh | Rs 17.7 lakh |
| Patek Philippe | Nautilus 5711 | Rs 50 lakh | Rs 9 lakh | Rs 59 lakh |
| Audemars Piguet | Royal Oak | Rs 40 lakh | Rs 7.2 lakh | Rs 47.2 lakh |
Why No Higher Rate for Luxury Watches?
- 📊 Uniform Policy: GST system treats all watches equally (unlike cars which have 40% for luxury)
- 💼 Business Accessory: Even expensive watches are considered business/personal accessories
- 🌍 Global Standards: Most countries don't differentiate luxury watches in tax
- ⚖️ Classification Challenge: Difficult to define "luxury" threshold (some mid-range automatics >Rs 25K)
What About the 28% Luxury Watch Proposal?
- 📅 October 2024: GoM proposed 28% GST on watches priced above Rs 25,000
- ❌ Status: NOT IMPLEMENTED - still under discussion as of February 2026
- ⏳ Timeline: No confirmed date for implementation (may or may not happen)
- 🎯 Industry Resistance: Watch retailers and Swiss brands oppose the increase
Additional Costs Beyond GST (Luxury Watches):
- 🌍 Import Duty: Luxury watches imported to India attract customs duty (separate from GST)
- 📊 Total Import Tax: Can be 30-40% (customs + IGST) on imported luxury watches
- 💰 Grey Market: High taxes create grey market for luxury watches (unauthorized dealers)
Q3: What is the GST rate on smartwatches like Apple Watch, Samsung Galaxy Watch?
Answer: Smartwatches attract 18% GST (HSN 9102 11 or HSN 8517 62 90) - SAME as traditional watches, regardless of brand or price.
Smartwatch GST Rates by Brand (All 18%):
| Brand | Model Example | Base Price | GST (18%) | Total MRP |
|---|---|---|---|---|
| Apple | Apple Watch Ultra 2 | Rs 90,000 | Rs 16,200 | Rs 1,06,200 |
| Apple | Apple Watch Series 9 (GPS) | Rs 45,000 | Rs 8,100 | Rs 53,100 |
| Samsung | Galaxy Watch 6 Classic | Rs 35,000 | Rs 6,300 | Rs 41,300 |
| Garmin | Fenix 7 Pro | Rs 80,000 | Rs 14,400 | Rs 94,400 |
| Amazfit | GTR 4 | Rs 15,000 | Rs 2,700 | Rs 17,700 |
| boAt | Wave Sigma 3 | Rs 3,000 | Rs 540 | Rs 3,540 |
| Noise | ColorFit Pro 4 | Rs 4,000 | Rs 720 | Rs 4,720 |
| Fitbit | Sense 2 | Rs 25,000 | Rs 4,500 | Rs 29,500 |
HSN Classification for Smartwatches:
- 📱 Option 1: HSN 9102 11 00 (wristwatches with opto-electronic display) - 18% GST
- 📱 Option 2: HSN 8517 62 90 (smart wearable devices, mobile phone category) - 18% GST
- ✅ Same Rate: Both classifications result in 18% GST (no difference in tax)
- 📋 Practice: Most retailers use HSN 9102 11 (watch category) for smartwatches
Smartwatch vs Fitness Band GST:
- ⌚ Smartwatches (full features - calls, apps, NFC): 18% GST (Apple Watch, Galaxy Watch)
- 🏃 Fitness Bands (basic tracking - steps, heart rate): 18% GST (Mi Band, Fitbit Inspire)
- ✅ No Difference: Both attract same 18% GST rate
Indian Smartwatch Market (18% GST Impact):
- 📈 Market Size: Rs 12,000+ crore (2025), growing 25% annually
- 🏭 Domestic Brands: boAt, Noise, Fire-Boltt dominate 60%+ market (budget segment Rs 2K-10K)
- 🍎 Premium Segment: Apple Watch 40%+ share in >Rs 30K segment
- 📊 Unit Sales: 5 crore+ smartwatches sold in India (2025)
- 💰 Average Selling Price: Rs 3,500 (including 18% GST)
Q4: What is the GST rate on clocks (wall clocks, table clocks, alarm clocks)?
Answer: ALL types of clocks attract 18% GST uniformly (HSN 9103, 9104, 9105) - wall clocks, table clocks, alarm clocks, grandfather clocks, etc.
Clock Types and GST Rates (All 18%):
| Clock Type | HSN Code | GST Rate | Examples |
|---|---|---|---|
| Wall Clocks | 9105 21/29 | 18% | Ajanta, Orpat, Seiko wall clocks |
| Alarm Clocks | 9105 11/19 | 18% | Digital alarm clocks, analog alarm clocks |
| Table Clocks | 9105 91/99 | 18% | Desk clocks, mantel clocks |
| Vehicle Clocks | 9104 00 00 | 18% | Car dashboard clocks, bike clocks |
| Grandfather Clocks | 9105 29 00 | 18% | Pendulum clocks, tall case clocks |
| Cuckoo Clocks | 9105 99 00 | 18% | Decorative cuckoo clocks |
Clock Price Examples with 18% GST:
- 🕐 Basic Wall Clock (Rs 300): Rs 300 + Rs 54 GST = Rs 354 MRP
- 🕐 Ajanta Wall Clock (Rs 800): Rs 800 + Rs 144 GST = Rs 944 MRP
- ⏰ Digital Alarm Clock (Rs 500): Rs 500 + Rs 90 GST = Rs 590 MRP
- 🏠 Seiko Table Clock (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 MRP
- 🎪 Grandfather Clock (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 MRP
- 🎨 Designer Wall Clock (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 MRP
Popular Clock Brands in India (All 18% GST):
- 🕐 Ajanta: Market leader in wall clocks (40%+ market share) - all models 18% GST
- ⏰ Orpat: Popular for budget clocks and alarm clocks - 18% GST
- 🏠 Seiko: Premium table and wall clocks - 18% GST
- 🎵 Rhythm: Musical and decorative clocks - 18% GST
Indian Clock Market:
- 📊 Market Size: Rs 1,500+ crore (wall clocks dominate with 70%+ share)
- 💰 Average Price: Rs 600-800 (wall clocks), Rs 300-500 (alarm clocks)
- 📈 Growth: Declining due to smartphones (people use phones for time)
- 🎨 Trend: Decorative/designer clocks growing (Rs 2,000-10,000 segment)
Q5: What is the GST rate on watch parts, straps, and accessories?
Answer: ALL watch and clock parts, accessories, and components attract 18% GST (HSN 9109, 9110, 9111, 9112, 9113, 9114) - uniform rate for all parts.
Common Watch Parts GST Rates (All 18%):
| Part/Accessory | HSN Code | GST Rate | Price Range |
|---|---|---|---|
| Watch Batteries | 9114 90 30 | 18% | Rs 50-200 per battery |
| Leather Straps | 9113 90 10 | 18% | Rs 500-5,000 |
| Metal Straps/Bracelets | 9113 20 00 | 18% | Rs 1,000-20,000 |
| Rubber/Silicone Straps | 9113 90 20 | 18% | Rs 300-3,000 |
| NATO/Fabric Straps | 9113 90 90 | 18% | Rs 200-2,000 |
| Watch Glass/Crystal | 9114 90 20 | 18% | Rs 500-5,000 (sapphire more expensive) |
| Watch Movements (Quartz) | 9108 11 00 | 18% | Rs 500-5,000 |
| Watch Movements (Automatic) | 9108 20 00 | 18% | Rs 5,000-50,000 |
| Watch Cases (Steel) | 9111 20 00 | 18% | Rs 1,000-10,000 |
| Watch Cases (Gold/Platinum) | 9111 10 00 | 18% | Rs 50,000-10 lakh |
Watch Strap Price Examples (18% GST):
- 📏 Rubber Strap (Casio G-Shock): Rs 800 + Rs 144 GST = Rs 944 MRP
- 📏 Leather Strap (Fossil): Rs 2,000 + Rs 360 GST = Rs 2,360 MRP
- 📏 Metal Bracelet (Titan): Rs 3,000 + Rs 540 GST = Rs 3,540 MRP
- 📏 NATO Strap (generic): Rs 300 + Rs 54 GST = Rs 354 MRP
- 📏 Premium Leather (Hirsch): Rs 5,000 + Rs 900 GST = Rs 5,900 MRP
Watch Battery Replacement Cost (18% GST):
- 🔋 Basic Watch Battery (SR626SW): Rs 50 + Rs 9 GST = Rs 59 MRP
- 🔋 Premium Battery (Sony): Rs 150 + Rs 27 GST = Rs 177 MRP
- 🔋 Battery + Replacement Service: Rs 200-500 (including labor + 18% GST on battery)
Watch Servicing & GST:
- 🔧 Watch Repair Service: 18% GST on service charges (SAC 998873 - repair services)
- ⚙️ Parts Replaced: 18% GST on parts (batteries, straps, glass, movements)
- 💰 Example: Movement replacement Rs 5,000 + Rs 900 GST + Service Rs 1,000 + Rs 180 GST = Rs 7,080 total
Watchmaker/Repair Shop ITC:
- ✅ Registered Watchmakers: Can claim 18% ITC on watch parts purchased (batteries, straps, movements)
- ✅ Service GST: Collect 18% GST on repair services, offset against input GST on parts
- 💰 Example: Buy parts Rs 10,000 (pay Rs 1,800 GST) → Provide services Rs 20,000 (collect Rs 3,600 GST) → Net GST payable Rs 1,800
Q6: Can watch retailers and dealers claim ITC on watches purchased for resale?
Answer: Yes, watch retailers and dealers can claim FULL 18% ITC on watches purchased for resale as watches are used for taxable supply (retail sales attract 18% GST).
ITC Flow for Watch Retailers:
- 📦 Purchase: Retailer buys watches from manufacturer/distributor at Rs 10 lakh (pays Rs 1.8 lakh GST)
- 🏪 Sale: Retailer sells watches to customers at Rs 15 lakh (collects Rs 2.7 lakh GST)
- 💰 ITC Claim: Rs 1.8 lakh input GST claimed against Rs 2.7 lakh output GST
- ✅ Net GST Payable: Rs 2.7 lakh - Rs 1.8 lakh = Rs 90,000 to government
✅ ITC Available (Watch Business Scenarios):
- 🏪 Watch Retailers: Full 18% ITC on watches purchased for resale
- 🏭 Watch Manufacturers: ITC on raw materials, components, parts (movements, cases, straps)
- 📦 Watch Distributors: Full ITC on watches purchased from manufacturers for distribution
- 🔧 Watch Repair Shops: ITC on parts purchased (batteries, straps, movements) for repair services
- 🌍 Watch Importers: ITC on IGST paid on imported watches (customs clearance)
❌ ITC Blocked (Scenarios):
- ❌ Personal Use: If businessperson buys watch for personal use (not for resale/business) - no ITC
- ❌ Gifts/Free Samples: Watches given as free gifts/samples (no consideration) - ITC blocked on gift portion
- ❌ Below Threshold: Unregistered small retailers (turnover
Watch Retailer Business Model (ITC Impact):
| Transaction | Amount | GST (18%) | Total |
|---|---|---|---|
| Purchase from Titan (50 watches) | Rs 10 lakh | Rs 1.8 lakh (input) | Rs 11.8 lakh paid |
| Sale to Customers (50 watches) | Rs 15 lakh | Rs 2.7 lakh (output) | Rs 17.7 lakh received |
| ITC Benefit | Rs 5 lakh margin | Rs 90,000 net GST | Rs 4.1 lakh net profit (before other costs) |
Luxury Watch Dealer ITC Example:
- 🏪 Purchase: Rolex Submariner from authorized distributor Rs 10 lakh + Rs 1.8 lakh GST = Rs 11.8 lakh paid
- 💎 Sale: Sell to customer Rs 11.5 lakh + Rs 2.07 lakh GST = Rs 13.57 lakh received
- 💰 ITC Claim: Rs 1.8 lakh input GST claimed
- ✅ Net GST Payable: Rs 2.07 lakh - Rs 1.8 lakh = Rs 27,000 to government
- 📊 Dealer Margin: Rs 1.5 lakh (Rs 11.5L - Rs 10L) - Rs 27K net GST = Rs 1.23 lakh net profit
Documentation Required for ITC Claim:
- 📋 GST Invoice: Valid tax invoice from supplier (manufacturer/distributor) with GSTIN
- 📋 Payment Proof: Payment made through banking channel (cash purchases >Rs 10,000 = no ITC)
- 📋 Stock Register: Maintain inventory records (watches received, sold, in stock)
- 📋 GST Returns: File GSTR-3B monthly, GSTR-1 (sales), claim ITC properly
- 📋 Reconciliation: Match ITC claimed with supplier's GSTR-1 (auto-populated in GSTR-2B)
Q7: What is the import duty and GST on imported luxury watches?
Answer: Imported watches attract BOTH customs duty AND IGST (Integrated GST). Total tax can be 30-45% on CIF value (Cost + Insurance + Freight).
Import Tax Structure on Watches:
| Tax Component | Rate | Calculation Basis |
|---|---|---|
| Basic Customs Duty (BCD) | 20% (typical) | On CIF value |
| Social Welfare Surcharge | 10% of BCD | On customs duty amount |
| IGST (Integrated GST) | 18% | On (CIF + BCD + SWS) |
| Total Effective Tax | ~40-45% | On CIF value (all taxes combined) |
Imported Luxury Watch Tax Calculation Example:
- 💎 Watch: Rolex Submariner imported from Switzerland
- 🌍 CIF Value (Invoice): USD 10,000 = Rs 8.3 lakh (at Rs 83/USD)
- → Step 1 - Basic Customs Duty (20%): Rs 8.3L × 20% = Rs 1.66 lakh
- → Step 2 - Social Welfare Surcharge (10% of BCD): Rs 1.66L × 10% = Rs 16,600
- → Step 3 - Assessable Value: Rs 8.3L + Rs 1.66L + Rs 16.6K = Rs 10.13 lakh
- → Step 4 - IGST (18% on assessable value): Rs 10.13L × 18% = Rs 1.82 lakh
- → Total Tax Paid at Import: Rs 1.66L + Rs 16.6K + Rs 1.82L = Rs 3.65 lakh
- → Total Landed Cost: Rs 8.3L + Rs 3.65L = Rs 11.95 lakh
- → Effective Tax Rate: 44% on CIF value!
ITC on IGST Paid at Import:
- ✅ Authorized Dealers: Can claim Rs 1.82 lakh IGST as ITC (used for taxable sales)
- ❌ Customs Duty: Rs 1.66L + Rs 16.6K = Rs 1.83 lakh customs duty NOT eligible for ITC (absorbed as cost)
- 💰 Net Cost: Rs 8.3L CIF + Rs 1.83L customs duty = Rs 10.13L (IGST recoverable through ITC)
Why Luxury Watches Are Expensive in India:
- 🌍 Import Taxes: 40-45% total tax on imported Swiss watches (vs 20-25% in many other countries)
- 💎 Brand Margins: Luxury brands add 15-20% margin on India-specific pricing
- 🏪 Retailer Margins: Authorized dealers add 10-15% retail margin
- 📊 Example: Rolex Submariner costs Rs 11 lakh in India vs Rs 7-8 lakh in USA/Dubai (40% price difference!)
Grey Market for Luxury Watches:
- ⚠️ High Taxes → Grey Market: 40%+ import tax creates demand for "grey" (unauthorized) dealers
- 🌍 Overseas Purchase: Many Indians buy luxury watches during foreign travel (avoid India taxes)
- 📦 Customs Declaration: Travelers must declare watches >Rs 50,000 at customs (else penalty)
- 💰 Duty-Free Allowance: Rs 50,000 duty-free for international travelers (watches above this = declare & pay duty)
Comparison: India vs Other Countries (Rolex Submariner Example):
| Country | Retail Price | Tax Rate | vs India |
|---|---|---|---|
| Switzerland | Rs 7 lakh | 7.7% VAT | 35% cheaper than India |
| Dubai (UAE) | Rs 7.5 lakh | 5% VAT | 30% cheaper than India |
| USA | Rs 8 lakh | 0-10% state tax | 25% cheaper than India |
| India | Rs 10.5-11 lakh | 18% GST + import duties | Baseline (most expensive) |
Q8: Are there any GST exemptions or concessions on watches and clocks?
Answer: NO - There are NO GST exemptions or reduced rates on watches and clocks in India. ALL watches and clocks attract 18% GST with no concessions.
❌ No Exemptions for These Categories:
- ❌ Talking Watches (for visually impaired): 18% GST (no exemption despite disability-friendly feature)
- ❌ Children's Watches: 18% GST (no special rate for kids' watches)
- ❌ Medical/Healthcare Watches: 18% GST (fitness trackers with health features still 18%)
- ❌ Government/Defense Procurement: 18% GST (even military-spec watches attract full GST)
- ❌ Educational Use: 18% GST (no exemption for educational institutions buying clocks/watches)
Why No GST Exemptions on Watches?
- 📊 Consumer Goods: Watches and clocks are standard consumer goods (not essential/merit goods)
- 💰 Revenue Generation: 18% on watches generates significant revenue for government
- ⚖️ Equity: No reason to give concessions to watch buyers (not a necessity like food/medicine)
- 🌍 Global Standards: Most countries tax watches at standard VAT/GST rates (18-20%)
Comparison with Other Categories (Why Watches Don't Get Concessions):
| Product Category | GST Rate | Rationale for Rate |
|---|---|---|
| Watches & Clocks | 18% | Standard consumer goods |
| Hearing Aids | 5% | Medical devices for disabled (concession) |
| Wheelchairs | 5% | Essential for mobility-impaired (concession) |
| Mobile Phones | 18% | Standard consumer electronics |
| Televisions | 18% | Consumer durables |
Special Cases - Still 18% GST:
- 🕐 Talking Watches (for blind): 18% GST - despite being assistive device, no exemption
- 🏥 Medical Staff Watches (with second hand for pulse): 18% GST - not classified as medical device
- ⏱️ Sports Stopwatches (for athletics): 18% GST - sports equipment classification
- 🏫 School Wall Clocks (for education): 18% GST - no educational exemption
What Would Qualify for Lower GST (If Ever Reconsidered)?
- 💡 Braille Watches for Blind: Could argue for 5% (assistive device) - currently 18%
- 🏥 Medical Timing Devices: If clearly for hospital/medical use - currently 18%
- 📚 Educational Time-Teaching Tools: For kids learning time - currently 18%
- ⏳ But: No such exemptions exist as of February 2026
Q9: How is GST calculated on watch repair and servicing charges?
Answer: Watch repair and servicing services attract 18% GST (SAC 998873 - repair of personal and household goods). GST is charged SEPARATELY on service and parts.
GST Structure for Watch Repair:
| Component | SAC/HSN Code | GST Rate | Calculation |
|---|---|---|---|
| Repair Service (Labor) | SAC 998873 | 18% | On service charges |
| Parts Replaced (Battery, Strap, etc.) | HSN 9114 (parts) | 18% | On parts value |
| Total GST | - | 18% | Service + Parts (both 18%) |
Watch Repair Bill Examples (18% GST):
- 🔋 Battery Replacement:
- → Battery: Rs 100 + Rs 18 GST = Rs 118
- → Service: Rs 100 + Rs 18 GST = Rs 118
- → Total Bill: Rs 236
- 📏 Strap Replacement:
- → Strap: Rs 2,000 + Rs 360 GST = Rs 2,360
- → Service: Rs 200 + Rs 36 GST = Rs 236
- → Total Bill: Rs 2,596
- ⚙️ Movement Servicing (Mechanical Watch):
- → Service Charge: Rs 5,000 + Rs 900 GST = Rs 5,900
- → Parts (oils, seals): Rs 1,000 + Rs 180 GST = Rs 1,180
- → Total Bill: Rs 7,080
- 💎 Luxury Watch Servicing (Rolex):
- → Service: Rs 25,000 + Rs 4,500 GST = Rs 29,500
- → Parts: Rs 10,000 + Rs 1,800 GST = Rs 11,800
- → Total Bill: Rs 41,300
Authorized Service Centers (Brand-Specific):
- ⌚ Titan Service Center: 18% GST on all repair charges (battery, servicing, parts)
- ⌚ Casio Service: 18% GST on repairs, spare parts
- ⌚ Fossil Service: 18% GST on servicing, strap replacement
- 💎 Rolex Service: 18% GST on complete servicing (typically Rs 25,000-50,000 + GST)
- 💎 Omega Service: 18% GST on overhaul, parts replacement
Local Watchmaker (Small Shop) GST:
- 📋 If Turnover
- 📋 If Turnover >Rs 40 Lakh: Must register, charge 18% GST on all services
- 💰 Reality: Most small local watchmakers don't charge GST (below threshold or unregistered)
Watchmaker ITC Benefits:
- ✅ Registered Watchmakers: Can claim 18% ITC on parts purchased (batteries Rs 1,000, pay Rs 180 GST)
- ✅ Service GST: Collect 18% GST on repairs (Rs 10,000 services, collect Rs 1,800 GST)
- 💰 Net GST: Rs 1,800 collected - Rs 180 ITC = Rs 1,620 payable to government
Customer Perspective:
- 🏪 Authorized Centers: Always charge 18% GST (GST invoice provided)
- 🔧 Local Shops: May or may not charge GST (depends on registration status)
- 💰 Cost: Authorized centers 30-50% more expensive than local (brand guarantee + GST)
- ⚖️ Trade-off: Authorized = Genuine parts + warranty, Local = Cheaper but no guarantee
Q10: What is the future of watch GST rates? Will luxury watches get 28% GST?
Answer: As of February 2026, ALL watches attract 18% GST uniformly. The 28% luxury watch proposal (October 2024) has NOT been implemented. Future changes remain uncertain.
Current Status (February 2026):
- ✅ All Watches: 18% GST (budget to ultra-luxury - uniform rate)
- ❌ 28% Proposal: NOT IMPLEMENTED (proposed in Oct 2024, still pending)
- ⏳ GST Council: No decision yet on luxury watch tax increase
- 📅 Next Steps: Awaiting future GST Council meetings for final decision
October 2024 Luxury Watch Proposal (Still Pending):
| Proposal Detail | Current (18%) | Proposed (28%) | Status |
|---|---|---|---|
| Threshold Price | No threshold (all 18%) | Watches >Rs 25,000 MRP | Not implemented |
| GST Rate | 18% uniform | 28% for >Rs 25K | Not implemented |
| Impact | - | 10% price increase | Not implemented |
Why Proposal Hasn't Been Implemented (Possible Reasons):
- 📊 Classification Challenge: Difficult to define "luxury" at Rs 25,000 threshold
- → Many mid-range automatics (Seiko, Orient) cost Rs 30K-50K - not "luxury"
- → Some premium quartz (Citizen, Tissot) cost Rs 20K-30K - borderline
- → Defining MRP vs transaction price creates compliance issues
- 💰 Revenue Concern: Higher tax may reduce sales, offsetting revenue gain
- → Luxury watch buyers may shift to grey market/overseas purchase
- → Net tax collection may actually DECREASE (elasticity of demand)
- 🌍 Lobbying: Swiss watch brands (Rolex, Omega, TAG Heuer) strongly opposing increase
- → Industry associations arguing 28% will kill legitimate market
- → Already high import duties (40%+) make India expensive
- 📋 Compliance Burden: Dual rates (18% and 28%) create retailer classification disputes
- → Retailers must determine threshold, audit risk increases
- → Small retailers may misclassify to avoid higher rate
What Could Happen in Future (Possible Scenarios):
- 🔮 Scenario 1: Status Quo (Most Likely)
- → 18% GST continues for all watches (simplicity wins)
- → Government prioritizes compliance ease over luxury taxation
- → Probability: 50-60%
- 🔮 Scenario 2: 28% Luxury Tax Implemented (Moderate Likelihood)
- → Threshold raised to Rs 50,000 or Rs 1 lakh (to target true luxury)
- → Implemented in phases to assess market impact
- → Probability: 30-40%
- 🔮 Scenario 3: Compromise Rate (Low Likelihood)
- → Middle ground at 22-24% for watches >Rs 50,000
- → Less disruptive than 28% jump
- → Probability: 10-20%
Industry Response to Potential 28% Rate:
- ❌ Luxury Watch Retailers: "28% will destroy legitimate market, boost grey imports"
- ❌ Swiss Watch Brands: "India already has highest watch prices due to import duties, 28% GST = death sentence"
- ⚖️ Government View: "Luxury goods should bear higher tax - progressive taxation necessary"
- 📊 Economists: "Mixed impact - higher revenue per unit but lower volumes, net effect unclear"
What Watch Buyers Should Do:
- ⏳ Current: Buy at 18% GST (no rush, rate stable for now)
- 📅 If 28% Announced: May see rush to buy before implementation (advance purchase)
- 🌍 Overseas Option: Luxury watch buyers can buy abroad (Dubai, Singapore) - 30%+ cheaper than India even with current 18% GST
- ⚖️ Grey Market Risk: Don't buy from unauthorized dealers to save tax (no warranty, authenticity issues)
📌 Key Takeaways - HSN Chapter 91 GST Rates 2026
- ⌚ ALL Wristwatches: 18% GST (budget to ultra-luxury - NO price differentiation)
- 💎 Luxury Watches: 18% GST (Rolex, Patek Philippe, Omega - same as budget watches)
- 📱 Smartwatches: 18% GST (Apple Watch, Samsung, boAt, Amazfit - all same rate)
- 🕐 All Clocks: 18% GST (wall, table, alarm, grandfather clocks - uniform)
- ⚙️ Watch Parts: 18% GST (batteries, straps, movements, cases - all 18%)
- 🔧 Repair Services: 18% GST (watch servicing, repairs - SAC 998873)
- ⚠️ 28% Proposal: NOT IMPLEMENTED as of Feb 2026 (proposed Oct 2024, still pending)
- 💰 ITC Available: Full 18% ITC for retailers, dealers, manufacturers
- 🌍 Import Duties: 40-45% total tax on imported watches (customs + IGST)
- ❌ No Exemptions: No GST concessions for any watch category
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